- The cases stem from the Dutch criminal investigation “Trailers,” which targeted five car companies suspected of large-scale international VAT fraud involving used cars.
- The defendants were convicted on appeal for deliberately filing incorrect VAT returns and forgery, linked to the fraud.
- On appeal, all defendants—and in some cases the prosecution—raised issues about further investigation and whether a preliminary question should be sent to the Dutch Supreme Court.
- The Amsterdam Court of Appeal sees arguments both for and against applying a 20 February 2026 Supreme Court tax decision in criminal cases, and has referred a preliminary question to the Supreme Court.
- The criminal proceedings have been suspended indefinitely.
Source: nlfiscaal.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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